Insertion of new section 158AA- Procedure when in an appeal by revenue an identical question of law is pending before Supreme Court

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.... Procedure when in an appeal by revenue an identical question of law is pending before Supreme Court               "158AA. (1) Notwithstanding anything contained in this Act, where the Commissioner or Principal Commissioner is of the opinion that any question of law arising in the case of an assessee for any assessment year (such....

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....e may be filed when the decision on the question of law becomes final in the other case. (2) The Commissioner or Principal Commissioner shall direct the Assessing Officer to make an application under sub-section (1) only if an acceptance is received from the assessee to the effect that the question of law in the other case is identical to that arising in the relevant case; and in case no such a....